This opinion cited by 147 cases:

Hillman v. Commissioner , 65 T.C.M. 2342 ( 1993 )


Zwick v. Commissioner , 60 T.C.M. 267 ( 1990 )


Grossman v. Commissioner , 72 T.C.M. 845 ( 1996 )


Blumberg v. Commissioner , 64 T.C.M. 746 ( 1992 )


Weiss v. Commissioner , 60 T.C.M. 746 ( 1990 )


Howerter v. Comm'r , 2014 Tax Ct. Summary LEXIS 15 ( 2014 )


House v. Commissioner , 69 T.C.M. 2005 ( 1995 )


Robertson v. Commissioner , 63 T.C.M. 1822 ( 1992 )


Varney v. Commissioner , 61 T.C.M. 1678 ( 1991 )


Lax v. Commissioner , 68 T.C.M. 115 ( 1994 )


Elleven v. Commissioner , 65 T.C.M. 2313 ( 1993 )


Lauer v. Commissioner , 68 T.C.M. 1253 ( 1994 )


Liggio v. Commissioner , 66 T.C.M. 732 ( 1993 )


Schoch v. Commissioner , 62 T.C.M. 1135 ( 1991 )


Hayman v. Commissioner , 63 T.C.M. 2793 ( 1992 )


Sorensen v. Commissioner , 67 T.C.M. 2721 ( 1994 )


Silverman v. Commissioner , 67 T.C.M. 2631 ( 1994 )


Bokum v. Commissioner , 58 T.C.M. 1183 ( 1990 )


Phemister v. Comm'r , 98 T.C.M. 163 ( 2009 )


Thomason v. Commissioner , 68 T.C.M. 517 ( 1994 )